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Opinion 96-2
… -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS … Districts (authority of village to charge library district with proportionate share of tax refund) REAL PROPERTY TAXES … (authority of village to charge library district with proportionate share of tax refund) VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… not provide prior approval for eight of 12 programs held at the library in 2013 and did not ensure that all program …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … compliance with laws related to procurement, bidding, and avoidance and disclosure of conflicts of interest. The Board also has …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Opinion 95-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the … 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the … libraries. Library System officials have not adopted a purchasing policy. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… that bank reconciliations were accurately performed and reviewed in a timely manner for the period January 1, … adequately segregated duties related to the preparation and review of review bank reconciliations. Key Recommendation … by someone who is independent of the accounting functions and designate a Board member or Library official who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Westchester Library System – Procurement (2015M-199)
… public library system which was chartered by the New York State Board of Regents in 1959. The Library System, … The Library System’s purchasing policy does not address New York State General Municipal Law bidding or best value …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bradford … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsCohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. … The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Dansville Public Library – Procurement (2015M-225)
… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate … being paid through a claim voucher rather than through the payroll system. Without having taken an oath of office, the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. Background The Oswego … The Library’s operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291State Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsOpinion 91-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Walworth-Seely Public Library – Board Oversight (2014M-260)
… was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, which is …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in … library services to approximately 10,000 residents, is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95